Gerard BRIEUC, 55, owns a farm property in Calvados {France}, for which he has been a sole proprietor {i.e. sole trader] for twenty years. He is married to Madeleine BRIEUC, 52, who help her husband in the family business. The farming estate includes around 100 hectares of arable land used for growing cereal crops and around 40 hectares of grassland for raising a herd of goats. Gerard BRIEUC sells his farm and dairy products to cooperatives and intermediaries who then market them to large retailers. Because the farm encounters financial difficulties, Madeleine plans to diversify activities and develop ve holiday cottages for tourists. Madeleine BRIEUC, thanks to her cooking skills, would also use farm products in her guesthouse. As renovation works are almost finished, many customers like the project and visits follow one after the other. While he was working near the warehouse, stacking small hay bales with the help of a machine, Gerard BRIEUC attempted removing an obstructing obstacle with his hand. It was then that misfortune happened: two bales of hay accidentally fell and hit Julie BERTIN, who was passing by as she was up to visit a cottage for a possible rental for next vacation. Although the impact wasn't too strong, Julie BERTIN suffered several bad fractures, which required two surgeries. She therefore had to stop her professional activity for two months. Work to do During a weekend, Madeleine and Gerard BRIEUC received a couple of friends, John and Margaret, farmers on the southern coast of England. They were thrilled by the business structure set up by their French friends and wished to develop a similar project in their home country. Therefore, all four planned to join for this new business but wondered about the business structure to choose. Work to do 4. Could you inform them of the potential Common Law business structures